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Sparta Commercial Services cash flow, quarter by quarter

Latest: Q1 FY27 · from the cash-flow statements filed with the SEC

Free cash flow−$233K in Q1 FY27 · −$666K over twelve months

Operating cash flow−$233K
Free cash flow−$233K
Cash conversion cycle-21683 days

Analysis

In Q1 FY27, Sparta Commercial Services generated −$233K of operating cash flow. That is $113K more than in Q1 FY26 (−$347K).

Over the twelve months to Jul 31, 2026, operating cash flow was −$666K; the largest uses were operating cash flow ($666K), other financing ($90K); besides operations, cash came from net borrowing (+) / repaid (−) ($536K), shares issued ($230K); the cash balance rose by $9K.

Operating cash flow was −$233K against net income of −$535K. The largest differences: payables +$301K, prepaid and other assets −$95K, inventory −$1K.

Its cash conversion cycle was -21683 days (receivables 13 + inventory 19 − payables 21715): suppliers fund its working capital.

Free cash flow

Sparta Commercial Services: free cash flow by quarterSparta Commercial Services: free cash flow by quarter−$551KQ2 FY25−$179KQ3 FY25−$50KQ4 FY25−$347KQ1 FY26−$195KQ2 FY26−$183KQ3 FY26−$54KQ4 FY26−$233KQ1 FY27
Operating cash flow less capital spending.
Sparta Commercial Services: operating cash flow against capital spendingSparta Commercial Services: operating cash flow against capital spendingOperating cash flowCapital spending−$551K$0Q2 FY25−$179K$0Q3 FY25−$50K$0Q4 FY25−$347K$0Q1 FY26−$195K$0Q2 FY26−$183K$0Q3 FY26−$54K$0Q4 FY26−$233K$0Q1 FY27
Latest (Q1 FY27): Operating cash flow −$233K, Capital spending $0.

Capital allocation, year by year

Sparta Commercial Services: where the cash came from (up) and went (down), by fiscal yearSparta Commercial Services: where the cash came from (up) and went (down), by fiscal yearOperating cash flowNet borrowingShares issuedFY22: Operating cash flow −$2.1MFY22: Net borrowing $1.7MFY22: Shares issued $90K$1.8MFY22FY23: Operating cash flow −$3.1MFY23: Net borrowing $1.4MFY23: Shares issued $1.2M$2.6MFY23FY24: Operating cash flow −$1.2MFY24: Net borrowing $890KFY24: Shares issued $476K$1.4MFY24FY25: Operating cash flow −$1.2MFY25: Net borrowing $496KFY25: Shares issued $765K$1.3MFY25FY26: Operating cash flow −$780KFY26: Net borrowing $502KFY26: Shares issued $265K$767KFY26
Over these 5 years operating cash flow totalled −$8.4M; the largest uses were operating cash flow ($8.4M). Cash-flow statements as filed.

Cash runway and the debt wall

Cash & investments$55K
Debt$809K
Net debt$754K
Cash runway1 month

Sparta Commercial Services is burning cash: its operations consume cash, a free cash flow of −$666K a year at the current rate against $55K of cash and investments: a runway of about 1 month before any new financing.

Where the cash came from and went

Sparta Commercial Services: sources (+) and uses (−) of cash, Q1 FY27Sparta Commercial Services: sources (+) and uses (−) of cash, Q1 FY27Operating cash flow−$233KNet borrowing (+) / repaid (−)$110KCash drawn (+) / kept (−)$63KShares issued$60K
Sparta Commercial Services: sources (+) and uses (−) of cash, TTM to Q1 FY27Sparta Commercial Services: sources (+) and uses (−) of cash, TTM to Q1 FY27Operating cash flow−$666KNet borrowing (+) / repaid (−)$536KShares issued$230KOther financing−$90KCash drawn (+) / kept (−)−$9K

From profit to cash

Sparta Commercial Services: net income to operating cash flow, Q1 FY27Sparta Commercial Services: net income to operating cash flow, Q1 FY27Net income−$535KReceivables$108Inventory−$1KPayables$301KPrepaid and other assets−$95KOperating cash flow−$233K
Non-cash charges are added back; money tied up in receivables or inventory is subtracted.
QuarterReceivable daysInventory daysPayable daysCash conversion cycle
Q1 FY27131921715-21683
Q4 FY26112125008-24976
Q3 FY2674623418-23365
Q2 FY2654514295-14244
Q1 FY2655014639-14584
Q4 FY25125215784-15721
Q3 FY2596416321-16249
Q2 FY251010325841-25729

Every quarter

QuarterOperating cash flowNet borrowing (+) / repaid (−)Shares issuedCash drawn (+) / kept (−)Free cash flow
Q1 FY27−$233K$110K$60K$63K−$233K
Q4 FY26−$54K$52K$50K−$48K−$54K
Q3 FY26−$183K$170K$50K−$37K−$183K
Q2 FY26−$195K$150K$70K$12K−$195K
Q1 FY26−$347K$166K$95K$86K−$347K
Q4 FY25−$50K−$25K$153K−$82K−$50K
Q3 FY25−$179K$75K$64K$44K−$179K
Q2 FY25−$551K$298K$212K$43K−$551K

Sparta Commercial Services: income statement and cash flow

Sparta Commercial Services, Q1 FY27: revenue $48K (-51% year over year), operating margin -956.2%. The chart follows the revenue to costs, profit and cash.

Sparta Commercial Services: every quarter, Q/Q and Y/Y → Open in the app

Read automatically from the company’s XBRL cash-flow statements; quarterly figures for the fourth quarter are the year less the first three. Errors are possible. Not investment advice.